Online Appendix Well-Being, Poverty and Labor Income Taxation: Theory and Application to Europe and the U.S.*

This document provides six appendices (A-F) related to Maniquet and Neumann (2020): A) the proof of proposition 1, B) the proof that the theoretical results presented in the paper could have been obtained under the assumption that the poverty line depends on the distribution of consumption (after-tax income) levels, C) an extended description of the methodology used, the OECD tax-benefit calculator, including all data, specific settings and assumptions, D) a comparison of budget curves across household types, exploring whether having children makes it easier to get out of poverty, E) extensions to check the robustness of the results in Section 6 of the paper with respect to several assumptions made, and F) the full set of results of the application in Section 6 of the paper, namely simulated budget curves for all selected countries and six different household types and the values for the criterion developed in the paper to evaluate them.